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| 1. | I                  have reviewed this quarterly report on Form 10-QSB of Kodiak Energy,                  Inc. |
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| 2. | Based                  on my knowledge, this annual report does not contain any                  untrue statement of a material fact or omit to state a material fact                  necessary to make the statements made, in light of the circumstances                  under                  which such statements were made, not misleading with respect to the                  period covered by this                  annual report; |
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| 3. | Based                  on my knowledge, the financial statements, and other                  financial information included in this annual report, fairly present                  in all material respects the financial condition, results of                  operations and cash flows of the registrant as of, and for, the                  periods presented in this annual                  report; |
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| 4. | The                  registrant's other certifying officer and I are responsible                  for establishing and maintaining disclosure controls and procedures                  (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and                  internal control over financial (as defined in Exchange Act Rules                  13a-15(f) and 15d-15(f)) for the small business issuer and                  have |
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|  | a) | designed                  such disclosure controls and procedures, or caused such disclosure                  controls and procedures to be designed under our supervision, to                  ensure that material information relating to the registrant,                  including its consolidated subsidiaries, is made known to us by                  others within those entities, particularly during the period in which                  this annual report is being                  prepared; |
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|  | b) | designed                  such internal control over financial reporting, or caused such                  internal control over financial reporting to be designed under our                  supervision, to provide reasonable assurance regarding                  the reliability of financial reporting and the preparation of                  financial statements for external purposes in accordance with                  generally accepted accounting                  principles. |
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|  | c) | evaluated                  the effectiveness of the small business issuer's disclosure controls                  and procedures and presented in this report our conclusions about the                  effectiveness of the disclosure controls and procedures, as of the                  end of the period covered by this report based on such evaluation;                  and |
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|  | d) | disclosed                  in this report any change in the small business issuer's internal                  control over financial reporting that occurred during the small                  business issuer's most recent fiscal quarter (the small                  business issuer's fourth fiscal quarter in the case of an annual                  report) that has materially affected, or is reasonably likely to                  materially affect, the small business issuer's internal control over                  financial reporting; and |
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| 5. | The                  small business issuer's other certifying officer and I have                  disclosed, based on our most recent evaluation of internal control                  over financial reporting, to the small business issuer's auditors and                  the audit committee of the small business issuer's board of directors                  (or                  persons performing the                  equivalent functions) |
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|  | a) | all                  significant deficiencies and material weaknesses in the design                  or                  operation of internal controls over financial reporting which are                  reasonably likely to adversely affect the small business issuer's                  ability                  to record, process, summarize and report financial information;                  and |
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|  | b) | any                  fraud, whether or not material, that involves management or other                  employees who have a significant role in the small business issuer's                  internal control over financial                  reporting. |
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| Date:                  November 14, 2007 | /s/                  William Brimacombe       |
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|                                     | William                  Brimacombe                                         |
|                                     | Chief                  Financial Officer                                    |

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